Forensic Accounting is the practice of investigating financial records for use in a court of law. It combines accounting, auditing, and investigative skills to uncover financial anomalies, fraud, and prepare evidence for legal proceedings.

You should engage our services immediately upon the suspicion of fraud, embezzlement, misappropriation of assets, commercial disputes, or preparation for complex litigation (e.g., divorce or shareholder disputes).

A regular auditor seeks to express an opinion on the fairness of financial statements; a Forensic Accountant seeks to establish proof of a financial crime or discrepancy and quantify the damages, acting as an investigator .

Yes. We offer reactive services (investigating known fraud) and proactive services (designing anti-fraud controls and conducting risk assessments) to prevent future losses .

Absolutely. We primarily function under the direction of your legal counsel to ensure our work is protected by attorney-client privilege and tailored to meet specific legal requirements.

The cost of forensic investigation is typically a fraction of the losses that unchecked fraud or an unfavorable legal judgment can cause. Our service is an investment in loss recovery and risk mitigation.

Yes. Our team is trained in international accounting standards and investigative techniques, allowing us to support cases involving cross-border transactions and multiple legal jurisdictions .

Yes. Confidentiality is paramount. All investigations are conducted under strict Non-Disclosure Agreements (NDAs), and access to data is limited to the core investigative team.

Our team comprises Chartered Accountants (CA) and Certified Public Accountants (CPA) with specialized certifications such as Certified Fraud Examiner (CFE) and extensive litigation experience.

We quantify the exact loss, trace the movement of misappropriated funds, and provide the evidence necessary for your legal team to pursue civil litigation and asset recovery.

Yes. We collaborate with digital forensic experts to trace funds, analyze digital footprints, and investigate financial crimes enabled by technology, such as BEC (Business Email Compromise) .

Yes. After identifying vulnerabilities, we provide actionable recommendations to strengthen your internal control environment, segregation of duties, and corporate governance to prevent recurrence .

The output is usually a detailed, fact-based report summarizing the findings, quantifying the loss, identifying responsible parties, and providing the documented evidence trail.

We primarily serve businesses, corporations, and legal firms. However, we assist high-net-worth individuals involved in complex financial litigation (e.g., matrimonial disputes.

We issue a formal report concluding that the financial anomaly was due to error, misclassification, or poor accounting practices, rather than intentional deception, helping to restore management confidence .

  We investigate various types of fraud, including asset misappropriation (e.g., skimming, inventory theft), corruption (e.g., bribery, conflicts of interest), and financial statement fraud (e.g., revenue overstatement).

We start with a predication phase, gathering initial evidence (tip-offs, anomalous trends) to determine if a full investigation is warranted, and then develop an investigative plan based on risk and scope.

We use established methods such as the "But-For" analysis or the Net Worth Method to calculate the exact monetary loss, ensuring the calculation is legally defensible .

The Fraud Triangle identifies three conditions necessary for fraud: Opportunity, Pressure (Motive), and Rationalization. We focus on dismantling the Opportunity through internal controls.

Yes. We conduct rigorous analysis of expense accounts for signs of fraud, such as unapproved vendors, duplicate payments, rounded dollar amounts, and non-sequential invoice numbering.

We coordinate with IT experts to ensure data preservation and chain of custody are maintained from the outset, securing backups, emails, and hard drives before any potential deletion can occur.

We use advanced data analytics tools to analyze large datasets, identifying statistical outliers, unusual patterns, and relationships between data points that indicate potential fraudulent activity.

Yes. We reconcile physical counts with book records, analyze inventory write-offs, and investigate schemes like lapping, fictitious inventory, or early revenue recognition.

We analyze vendor master files for related parties, compare vendor addresses/bank details to employee data, and look for unexplained payment surges (kickbacks).

An Integrity Audit is a proactive, unannounced review of high-risk processes (e.g., payroll, procurement) designed to test the effectiveness of internal controls and deter fraudulent behavior.

Yes, our certified investigators are trained in non-confrontational interview techniques to gather facts, test hypotheses, and, when appropriate, obtain confessions or admissions of guilt .

We use bank secrecy acts, international wire transfer data (SWIFT), and inter-bank correspondences to trace funds through multiple shell companies and jurisdictions .

We look for evidence of undisclosed transactions between an employee/officer and a third party, favorable treatment to non-arm's-length entities, and unusual procurement decisions.

Yes. We advise on establishing secure, anonymous reporting mechanisms and protocols for handling tips, which are often the single most effective way to detect fraud .

We look for ghost employees, falsified hours, rate overrides, and unusual payment patterns by comparing payroll data against HR records and physical access logs.

Yes. We are familiar with public sector accounting rules and can investigate allegations of procurement fraud, bid rigging, and cost inflation on public contracts.

  Benford's Law is a statistical tool we use to test the authenticity of numerical data (e.g., invoices GL entries). Significant deviations can indicate manipulation or fabrication.

We analyze large transactional data streams, looking for rapid account turnover, micro-deposit schemes, and inconsistencies in user identity/KYC data .

Taint refers to money or property obtained illegally. Our role is to identify and legally document the source and destination of the "tainted" funds for forfeiture or recovery.

We provide management with a detailed, objective report confirming the financial misconduct, which serves as the factual basis for termination or other internal disciplinary measures.

We focus on the financial control aspect (e.g., dual authorization for wire transfers), but we partner with IT firms to provide comprehensive security recommendations .

Yes. We analyze employee credit card statements for personal charges, split purchases (to avoid authorization limits), and charges made while the employee was not working.

Fraud requires intent and deception to gain an illegal advantage. Error is accidental. Our investigation determines the presence of intent through circumstantial and direct evidence.

Yes. We quantify the economic damages resulting from IP theft, including lost profits, unjust enrichment, and the decline in market value.

This report summarizes the anomalous financial trends, weak controls, and employee behavioral indicators that suggest a company may be vulnerable to financial fraud.

We serve as an Expert Witness, providing specialized financial analysis and opinion in court. Our role is to educate the judge or jury on complex financial matters in a clear, objective, and unbiased manner.

Admissibility relies on adhering to the legal standards of the jurisdiction (e.g., Daubert Standard in the US). Our evidence is built on verifiable data, sound methodology, and a documented chain of custody .

Yes. We perform valuations for disputes such as shareholder oppression, breach of contract, or matrimonial proceedings, often required to determine the fair value of a company interest.

We calculate damages by assessing lost profits, lost opportunities, and the incremental costs incurred due to the breach, projecting the company's financial position but for the breach.

Yes. We analyze financial records to identify hidden assets, improper personal expenses charged to the business, and fair value for a partner's buy-out or forced sale .

Yes. We assist legal counsel by identifying which financial documents (email, ledgers, contracts) are most relevant, preparing document requests, and analyzing information received from the opposing party .

This involves scrutinizing the financial analysis, assumptions, and methodologies presented by the opposing party's expert witness to identify weaknesses and prepare a contrary financial opinion.

We trace marital vs. non-marital property, value complex business interests, and determine income available for support and maintenance, often involving finding undisclosed assets.

Yes. We analyze the work product of the negligent professional to determine if their failure to meet professional standards resulted in financial loss to the client .

We prepare a comprehensive Affidavit or Expert Report and participate in mock questioning with legal counsel to ensure clarity, confidence, and consistency in our expert testimony .

We employ alternative valuation methods like the Excess Earnings Method or use comparable public company data and industry benchmarks to estimate fair value.

Yes. Our reports can serve as a neutral, objective financial basis to facilitate settlement, reducing the need for costly and prolonged court battles.

This calculation quantifies the loss of future earnings or compensation for an individual due to injury, wrongful termination, or personal damage, often used in personal injury litigation .

Yes. We analyze financial statements, contracts, and internal communications to determine if one party knowingly misrepresented financial facts, causing the other party economic harm .

We coordinate with legal teams in each jurisdiction, providing financial documentation  complies with the that local rules of evidence required for enforcing foreign judgments.

A fact witness can only testify about what they directly observed. An expert witness provides specialized knowledge and an opinion based on facts in evidence.

We typically calculate damages based on lost profits (revenue the owner would have earned), the infringer’s unjust enrichment, or a reasonable royalty rate.

While the court determines the final amount, we provide the financial data regarding the defendant's ability to pay and the severity of the financial misconduct to support the claim.

Yes, we create detailed financial models to simulate various outcomes (e.g., settlement vs. trial judgment) and assess the potential financial risks and rewards of each legal strategy .

We utilize clear, compelling visual aids, charts, and graphics to simplify complex financial concepts and transactions, making the evidence easily digestible during testimony .

Yes. We investigate claims (e.g., business interruption, property loss) to confirm the financial loss is legitimate, checking for policy fraud, cost inflation, or misrepresentation.

Contemporaneous records (documents created at the time of the event) are crucial as they hold high evidentiary weight. We prioritize the search for and preservation of these records .

Yes. We perform detailed analysis of balance sheets, cash flow, and contingent liabilities to determine the financial health and solvency status of an entity involved in litigation.

By ensuring our methodology is transparent, internationally recognized, and fully documented with verifiable data, which minimizes successful challenges to our expert testimony .

Yes. We work closely with your legal team to anticipate opposing counsel's financial questions and help prepare effective, technically sound responses.

Chain of Custody is the documented chronological history of evidence. It is vital because it ensures the evidence has not been tampered with and maintains its legal admissibility in court .

We adhere to global best practices (e.g., ACFE, AICPA) and tailor our evidence preservation protocols (e.g., imaging, hashing) to meet the specific discovery and evidence rules of the governing court.

All physical and digital evidence is stored in a secure, access-controlled vault and on encrypted servers compliant with international data privacy standards .

Yes, we often deploy a team to the client's location to secure physical and electronic records immediately, ensuring timely and legally sound evidence acquisition.

Our global network allows us to access certified financial translators, ensuring that financial documents and communications in languages other than English are accurately analyzed .

We use specialized eDiscovery tools to filter, search, and analyze large datasets of email and communication records for keywords, timelines, and communications between key parties.

We work discreetly, often outside of normal business hours, and communicate only with authorized individuals (e.g., legal counsel, CEO) to maintain confidentiality and operational continuity.

Every forensic report is subject to a rigorous three-tier review: the investigator, a peer reviewer (CFE), and a senior management partner, ensuring accuracy and legal robustness.

Yes, we maintain a network of specialists we can engage on a case-by-case basis when specialized, non-financial technical expertise is required for the investigation.

Our work is governed by legal process. We assist legal counsel in issuing subpoenas and court orders to compel the production of records from banks, entities, and individuals.

We provide the factual report on the discovered fraud, which is used by your legal counsel to determine the appropriate timing and content for notification to regulators (e.g., SEC, FCA) .

Yes, we understand the challenges of data sovereignty and local privacy laws (e.g., GDPR, local banking laws) and manage data collection in compliance with those rules.

We create visual timelines and link digital evidence (e.g., email communications) directly to corresponding financial transactions, illustrating the who, what, when, and why.

We archive and retain all investigation documentation and work papers for a period of seven years or as mandated by the relevant statute of limitations .

Yes, we prepare a detailed sworn statement of facts, based on our investigation, for the authorized representative to sign, supporting pre-litigation actions (e.g., injunctions) .

Communication is managed via secure, encrypted channels. We advise implementing a "need-to-know" policy internally, with all official communication channeled through the designated legal contact.

All team members receive continuous training emphasizing the CFE Code of Ethics, which mandates objectivity, impartiality, and acting without bias throughout the investigation .

Yes. This proactive service involves identifying risks, assessing probability and impact, and designing controls to mitigate those risks across all departments .

We provide the audited data showing the material impact on the financial statements, necessary for accurate and compliant public disclosure or restatement.

The original client-owned data is returned or permanently destroyed as requested by the client and legal counsel, while our work papers are retained for archival purposes.

Daily cadence is used during the critical initial phase (evidence preservation, interviewing, securing digital data) or during a real-time monitoring phase of ongoing financial transactions.

A concise Daily Status Update detailing the evidence secured, interviews conducted, critical immediate findings, and the plan for the next 24 hours.

Weekly meetings provide a structured forum for the investigation team to debrief legal counsel on findings, review the chain of custody log, and adjust investigative strategies.

Weekly Detailed Findings Memo, including preliminary loss quantification updates, a timeline of fraudulent events, and documentation of new suspects or critical leads .

The Monthly cadence is often used for long-term fraud monitoring, internal control compliance checks, or providing required periodic reports during the discovery phase of litigation .

A Comprehensive Monthly Summary that rolls up all weekly findings, a detailed analysis of loss trends, and a formal status update on the remaining scope of work.

Quarterly service focuses on periodic fraud risk assessments, reviewing the effectiveness of controls, or providing formal financial evidence required for quarterly court submissions.

A review of financial statements for the quarter, an analysis of key control accounts (e.g., receivables, inventory), and a formal assessment of any new fraud vulnerabilities.

The Half-Yearly service is used for major Internal Control Effectiveness Audits or the preparation of large-scale financial documentation required for major legal milestones .

Annual Fraud Vulnerability Assessment, Post-Incident Review, and a complete reassessment of the Fraud Risk Management framework to incorporate lessons learned throughout the year.

Due to the unpredictable nature of investigations, our services are typically charged on a transparent hourly rate basis, with detailed billing for time and expenses. Fixed fees can be negotiated for defined, proactive services (e.g., annual risk assessment) .

The retainer is based on the estimated initial scope and complexity of the case (e.g., number of custodians, duration of the fraud) and is used to fund the first weeks of the investigation .

No. Our engagement letter clearly outlines all fees, including hourly rates for staff levels, travel expenses, and any projected costs for third-party specialists (e.g., digital forensics).

We provide detailed, categorized weekly or monthly invoices showing the time spent by each team member on specific activities (e.g., document review, data analysis, interview).

We recommend scheduling a Confidential Consultation with your legal counsel to define the scope of the suspicion, establish attorney-client privilege, and initiate the evidence preservation protocol.